https://www.taxtmi.com/caselaws?id=380855 The High Court affirmed the Tribunal's decision, dismissing the appeal and confirming the respondent-assessee's entitlement to CENVAT credit for items used as structural support for capital goods. The Court found the Tribunal's decision legally sound, noting that the items in question were essential for manufacturing excisable products. The Court determined that the reliance on circulars and prior case law was irrelevant to the specific circumstances of the case, ultimately upholding the Tribunal's ruling without awarding costs. en-us Thu, 23 May 2019 00:00:00 +0530 Wed, 13 Nov 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380855 The High Court affirmed the Tribunal's decision, dismissing the appeal and confirming the respondent-assessee's entitlement to CENVAT credit for items used as structural support for capital goods. The Court found the Tribunal's decision legally sound, noting that the items in question were essential for manufacturing excisable products. The Court determined that the reliance on circulars and prior case law was irrelevant to the specific circumstances of the case, ultimately upholding the Tribunal's ruling without awarding costs. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380855